Re-filing of GSTR 3Bs is now live!

On 09th April 2024, the GSTN issued an advisory on the Reset and Re-filing of GSTR-3B of some taxpayers. This facility is given to the taxpayers for which discrepancies are found in the saved data in the GST system and filed data.

Let’s understand this in detail!

Advisory dated 09th April 2024

Dear Taxpayers,

1. This has reference to the facility for re-filing of GSTR-3B for some of the taxpayers. It was noticed that there were discrepancies in the returns of some taxpayers during the filing process between the saved data in the GST system and filed data in the fields of ITC availed and payment of tax liabilities. The matter was examined and deliberated by the Grievance Redressal Committee of the GST Council and as a facilitation measure, the Committee decided that these returns shall be reset, to give opportunity to such taxpayers to correct the discrepancy.
2. Accordingly, only the affected taxpayers have been communicated on their registered email and the affected returns are visible on their respective dashboards to refile with the correct data. The taxpayers who have received such communication, are requested to visit their dashboard and re-file their GSTR-3B within 15 days of receipt of such communication.
3. You may reach out to your jurisdictional tax officer or raise a ticket of GST grievance redressal portal, in case you face any difficulty in re-filing such GSTR-3B.
4. Inconveniences caused to the taxpayer is deeply regretted.

Thank You,
Team GSTN

Key notes on the advisory

• Only those taxpayers who have received communication from GSTN can re-file their GSTR 3Bs. Re-filing is not available for other taxpayers.
• This re-filing communication is based on discrepancies in the returns of some taxpayers during the filing process between the saved data in the GST system and filed data in the fields of ITC availed and payment of tax liabilities. Re-filing may not be available for other purposes.
• It seems that the taxpayers had raised grievances about the technical glitch on the portal due to which there was a discrepancy in the data saved in the GST system and filed data. Such Grievances were analyzed by the redressal committee. To address such issue, those taxpayers are given the option to re-file their GSTR 3Bs for the said period.
• The affected taxpayers can check the communication on their registered email IDs. For re-filing of GSTR 3Bs, they can see the option in the dashboard on the GST Common portal.
• The re-filing must be done within 15 days of receipt of the communication e-mail. Thereafter, such an option will be removed.

Conclusion :

GSTN's initiative to allow re-filing of GSTR-3B for affected taxpayers demonstrates a commitment to rectifying technical discrepancies on the GST portal. This proactive step enables taxpayers to correct errors promptly and ensures compliance with GST regulations. Taxpayers are encouraged to act swiftly upon receiving email notifications to take advantage of this opportunity for rectification.